There were 18 “deficiencies” that may have played a role in Flint’s $19 million deficit, according to the findings from Plante Moran.

The district’s general fund is in a $10.4 million deficit and also has several other funds that accumulated an $8.6 million deficit.

The $8.6 million is what Flint still owes for misspending money designated for the Genesee Area Skill Center.

Many of the corrective actions detailed fall to Jawun Nelson, the district’s acting chief financial officer, according to the corrective actions detailed in the audit.

The school board approved the late audit during a special meeting on Nov. 25. Flint missed the Nov. 15 deadline for filing its audit, which is required under state law, and risked losing its December state aid payment.